2011-06-24T14:22:54-05:00 2010-09-30 BEENE GARTER LLP 56 GRANDVILLE AVE SW SUITE 100 GRAND RAPIDS MI 495034036 990 2009-10-01 382394044 WEST MICHIGAN HORTICULTURAL SOCIETY INC DBA FREDERIK MEIJER GARDENS WEST 6169753142 1000 EAST BELTLINE GRAND RAPIDS MI 49525 DAVID S HOOKER 6169753142 2011-06-14 1 MARGARET W BISHOP CPA 6162355200 2009 2016-02-24 21:20:13Z DAVID S HOOKER 1000 EAST BELTLINE GRAND RAPIDS MI 49525 16101788 0 X WWW.MEIJERGARDENS.ORG X 1981 MI TO PROMOTE THE ENJOYMENT, UNDERSTANDING AND APPRECIATION OF GARDENS, SCULPTURE, THE NATURAL ENVIRONMENT AND THE ARTS. THE MOST SIGNIFICANT ACTIVITY IS TO ALLOW GUESTS TO EXPERIENCE HORTICULTURE AND ART. 30 29 216 993 1554797 0 9404759 6183546 4331507 6385370 21259 21834 1385226 2211618 15142751 14802368 0 0 4592180 5532497 0 409811 6351406 8267822 10943586 13800319 4199165 1002049 137984582 142711060 2072072 1925523 135912510 140785537 TO PROMOTE THE ENJOYMENT, UNDERSTANDING AND APPRECIATION OF GARDENS, SCULPTURE, THE NATURAL ENVIRONMENT AND THE ARTS. THE MOST SIGNIFICANT ACTIVITY IS TO ALLOW GUESTS TO EXPERIENCE HORTICULTURE AND ART. 0 0 8215192 3722859 COLLECTIONS AND EXHIBTIONS: THE FREDERIK MEIJER GARDENS & SCULPTURE PARK (MEIJER GARDENS) PROMOTES THE ENJOYMENT, UNDERSTANDING, AND APPRECIATION OF GARDENS, SCULPTURE, THE NATURAL ENVIRONMENT AND THE ARTS. FOR 362 DAYS A YEAR, GUESTS EXPERIENCE EXHIBITIONS ON THEIR OWN, THROUGH A GUIDED TOUR, A TRAM RIDE OR WITH A DOWNLOADABLE TOUR. PERMANENT EXHIBITIONS INCLUDE INDOOR DISPLAY GARDENS (TROPICAL CONSERVATORY, ARID GARDEN, VICTORIAN GARDEN, AND CARNIVOROUS PLANTS), ACRES OF OUTDOOR GARDENS AND A WORLD RENOWNED SCULPTURE COLLECTION. TEMPORARY EXHIBITIONS INCLUDE THREE SCULPTURE EXHIBITIONS PER YEAR, BUTTERFLIES ARE BLOOMING (MARCH AND APRIL), CHRISTMAS AND HOLIDAY TRADITIONS AROUND THE WORLD (THANKSGIVING THROUGH THE NEW YEAR), AND AN EVER-CHANGING SEASONAL DISPLAY HOUSE. DURING THE SUMMER MONTHS, ARTISTS PERFORM CONCERTS IN OUR OUTDOOR AMPHITHEATER. THROUGHOUT THE FISCAL YEAR, APPROXIMATELY 643,000 GUESTS HAVE ENJOYED OUR FACILITY AND GROUNDS. 2166645 1250990 HOSPITALITY: THE HOSPITALITY AREA OF MEIJER GARDENS INCLUDES TASTE OF THE GARDENS CAFE (OPEN DURING BUSINESS HOURS FOR OUR GUESTS), AS WELL AS THE ABILITY TO ENJOY SOCIAL OR CORPORATE FUNCTIONS IN ONE OF OUR EVENT SPACES. EVENT GATHERINGS MAY BE ENHANCED WITH OUR ON SITE CATERING AND BEVERAGE SERVICE. ALL OUR EVENT GUESTS ALSO HAVE ACCESS TO OUR GARDENS AND SCULPTURE COLLECTIONS WHILE THEY ARE ON SITE. 836135 122826 EDUCATION: MEIJER GARDENS OFFERS EDUCATIONAL OPPORTUNITIES FOR TEMPORARY EXHIBITIONS AND PERMANENT DISPLAYS THROUGH INTERPRETIVE SIGNAGE, GUIDED TOURS, LOOKING GUIDES, FILMS, DOWNLOADABLE TOURS AND INTERACTION WITH KNOWLEDGEABLE STAFF AND VOLUNTEERS. ADDITIONAL OFFERINGS INCLUDE CLASSES, CAMPS, WORKSHOPS, LECTURES, SCHOOL TOURS AND PROGRAMS. BECAUSE WE BELIEVE THAT LEARNING SHOULD BE FUN AND THAT THE MOST EFFECTIVE EDUCATION SPARKS CURIOSITY, VIRTUALLY ALL OF OUR EDUCATIONAL OFFERINGS ARE INNOVATIVE AND INTERACTIVE. APPROXIMATELY 124,000 CHILDREN INTERACTED WITH OUR EXHIBITIONS OVER THE PAST YEAR. 732131 2753832 RETAIL: PROVIDES OUR GUESTS, MEMBERS AND DONORS THE OPPORTUNITY TO SHOP FOR UNIQUE GIFTS. OUR GIFT SELECTION STRIVES TO FOCUS ON ART, HORTICULTURE AND EDUCATION.EXPENSES $ 320500 REVENUE $ 1217698 MEMBERSHIP DEVELOPMENT: ALLOWS OUR GUESTS TO PURCHASE A MEMBERSHIP WHICH ALLOWS THEM ANNUAL ACCESS TO OUR ORGANIZATION TO ENJOY ALL OF THE SEASONAL CHANGES THAT OCCUR THROUGHOUT THE YEAR. WITH THIS ACCESS COMES BENEFITS SUCH AS DISCOUNTS AT OUR GIFT SHOP AND EDUCATIONAL CLASSES AND CAMPS, INVITATIONS TO EXHIBITION RELATED EVENTS, AND OUR MEMBERSHIP MAGAZINE, SEASONS. EXPENSES $ 411632 REVENUE $ 1409672TOTAL 732131 2753832 11950103 1 1 0 0 0 0 1 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 1 67 0 1 216 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 30 29 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 0 1 0 0 MI X DAWN KIBBEN 6169753142 1000 EAST BELTLINE GRAND RAPIDS MI MI 49525 DOREEN BOLHUIS 1.00 X 0 0 0 CATHERINE BRAGDON 1.00 X X 0 0 0 KENYATTA BRAME 1.00 X 0 0 0 ANN BUSBY 1.00 X 0 0 0 BRIAN CLOYD 1.00 X X 0 0 0 SCOTT DEVECHT 1.00 X 0 0 0 EILEEN DEVIRES 1.00 X 0 0 0 BEN EMDIN 1.00 X 0 0 0 REBECCA FINNERAN 1.00 X 0 0 0 SHANE HANSEN 1.00 X 0 0 0 EARL HOLTON 1.00 X 0 0 0 SUE JANDERNOA 1.00 X 0 0 0 BILL LAWERENCE 1.00 X 0 0 0 PING LIANG 1.00 X 0 0 0 MIKE LLOYD 1.00 X X 0 0 0 RAY LOESCHNER 1.00 X 0 0 0 JON MARCH 1.00 X 0 0 0 WALTER MCVEIGH 1.00 X 0 0 0 FRED MEIJER 1.00 X 0 0 0 LIESEL MEIJER 1.00 X 0 0 0 TOM MERCHANT 1.00 X 0 0 0 BILL PADNOS 1.00 X 0 0 0 TIM PIETRYGA 1.00 X 0 0 0 MARSHA RAPPLEY 1.00 X 0 0 0 JOHN SCHAFF 1.00 X X 0 0 0 CONNIE SNELL 1.00 X 0 0 0 GLENN STEIL 1.00 X 0 0 0 BRADLEY THOMAS 1.00 X 0 0 0 CAT TIMERMANIS 1.00 X 0 0 0 JERRY TUBERGEN 1.00 X 0 0 0 JILL WALCOTT 1.00 X 0 0 0 MARYLN WALTON 1.00 X 0 0 0 FLOYD WILSON JR 1.00 X 0 0 0 DAVID HOOKER 40.00 X X 228552 0 20025 DAWN KIBBEN 40.00 X 114185 0 7711 JOSEPH BECHERER 40.00 X 115059 0 0 KENNETH WENGER 40.00 X 113642 0 6552 571438 0 34288 4 0 1 0 aDVANCED SECURITY PO BOX 931703 ATLANTA GA 31193 SECURITY SVC 224766 MERCHANDISE EQUIPMENT 2039 WALKER GRAND RAPIDS MI 49544 KITCHEN EQUIPMENT 218731 CHIHULY INC 1111 NW 50TH ST SEATTLE WA 98107 ARTIST 185000 3 517408 91329 15000 5559809 406037 6183546 ADMISSIONS 711130 2545954 2545954 EVENTS 711130 1288695 1288695 HOSPITALITY 532000 1250990 449766 801224 MEMBERSHIP DUES 711130 1176905 1176905 EDUCATION 711130 122826 122826 6385370 23064 23064 104035 104035 104035 104035 1230 -1230 -1230 -1230 70370 91329 77464 -7094 -7094 3318660 1220726 2097934 1344361 753573 MISCELLANEOUS 711130 16743 16743 16743 14802368 7049285 1554797 14740 446787 358468 67523 20796 4218458 3443089 579357 196012 29329 18772 9098 1459 453193 337731 100165 15297 384730 320765 47043 16922 7470 7470 31335 31335 442964 312789 112318 17857 494704 494704 500502 449318 13976 37208 1568084 1223687 329406 14991 97630 58455 10365 28810 2573551 2438804 127124 7623 UNRELATED BUSINESS INCO 31000 31000 EVENTS AND TRIPS 1127125 1084494 42631 ART EXHIBITS 1046488 1046488 MISCELLANEOUS 151751 143196 584 7971 HORTICULTURE 144510 144510 50708 43833 4641 2234 13800319 11950103 1440405 409811 5176852 7468020 2244931 2012279 640209 88307 196933 230086 135330 41375 64696953 20072770 46198502 44624183 51178754 54847259 32213071 33399551 137984582 142711060 722874 881981 886799 1043542 462399 0 2072072 1925523 X 77574828 78712878 25793298 28561610 32544384 33511049 135912510 140785537 137984582 142711060 X 0 1 1 X 0 X 9079288 7569533 11502984 9404759 6183546 43740110 9079288 7569533 11502984 9404759 6183546 43740110 26500790 17239320 44667 86299 100278 21259 127099 379602 40766 150782 191548 38966 26093 211296 121097 87113 484565 44795825 31474988 0.38480 0.35320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33354551 X X X 0 27086070 1812780 28898850 28036861 -950791 27086070 1.00000 0 1 1 9458353 9458353 32312725 7925983 24386742 22925875 12146787 10779088 44624183 COLLECTIONS 33354551 DEFERRED TAX ASSET 45000 33399551 14802368 13800319 1002049 3668505 202473 3870978 4873027 19798755 3668505 29692 1298190 4996387 14802368 0 14802368 15128201 29692 1298190 1327882 13800319 0 13800319 Part III, Line 4: COLLECTIONS AND RELATION TO EXEMPT PURPOSE PERMANENT COLLECTIONS OF FREDERIK MEIJER GARDENS & SCULPTURE PARK ARE DEVOTED TO SCULPTURAL TRADITIONS OF ALL PERIODS FOR THE PURPOSES OF EDUCATION, APPRECIATION AND ENJOYMENT. Part V, Line 4: Description of Intended Use of Endowment Funds: INTENDED USES FOR ENDOWMENT FUNDS THE FREDERIK MEIJER GARDENS FOUNDATION FUNDS ARE FOR THE PERPETUAL PRESERVATION OF THE FREDERIK MEIJER GARDENS & SCULPTURE PARK. Part X: Description of Uncertain Tax Positions Under FIN 48: MEIJER GARDENS IS EXEMPT FOR FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO MEIJER GARDENS' TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. EFFECTIVE OCTOBER 1, 2008. MEIJER GARDENS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. IN ACCORDANCE WITH THESE PROVISIONS, MEIJER GARDENS RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINDED UPON EXAMINATION BY TAXING AUTHORITIES, BASED ON TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE RESOLUTION. THE ADOPTION OF THE PROVISIONS DID NOT THAVE A MATERIAL IMPACT ON MEIJER GARDEN'S FINANCIAL STATEMENTS. MEIJER GARDENS IS NO LONGER SUBJECT TO TAX AUDITS BY FEDERAL, STATE OF LOCAL TAXING AUTHORITIES FOR YEARS PRIOR TO 2005. MEIJER GARDENS DOES NOT BELIEVE THE RESULTS OF ANY EXAMINATION WOULD HAVE A MATERIAL ADVERSE EFFECT ON MEIJER GARDENS' FINANCIAL POSITION. Part XII, Line 2d - Other Adjustments: FUNDRAISING EXPENSES: 77464. COST OF GOODS SOLD: 1220726. Part XIII, Line 2d - Other Adjustments: COST OF GOODS SOLD: 1220726. FUNDRAISING EXPENSES: 77464. GREAT GARDENS PARTY FUNDRAISER 161699 91329 70370 57080 12105 275 8004 161699 91329 70370 57080 12105 275 8004 77464 -7094 X X X 0 0 0 0 0 0 0 0 0 DAVID HOOKER 228552 0 0 0 0 0 17308 0 2717 0 248577 0 0 0 X 3 117950 APPRAISAL X 2015 MARKET VALUE X 385 MARKET VALUE X MEDIA ADVERTISERS 8 180058 MARKET VALUE X PLANTS/FISH 34 38912 MARKET VALUE X GALA EVENT DONATED ITEMS 93 61574 MARKET VALUE X SCULPTURE BASES 2 1500 MARKET VALUE X VALENTINE EVENT DONATED ITEMS 6 3643 MARKET VALUE 0 0 0 Form 990, Part VI, Section A, line 2 FRED MEIJER, LIESEL MEIJER ARE RELATED. Form 990, Part VI, Section A, line 6 WE HAVE MEMBERS THAT PURCHASE MEMBERSHIPS TO GAIN ACCESS TO THE FACILITY AND GROUNDS. THEY ARE ABLE TO VOTE AT THE ANNUAL MEETING FOR THE NEW BOARD MEMBERS AND SUCH OTHER BUSINESS THAT MAY COME BEFORE THE MEMBERS. Form 990, Part VI, Section A, line 7a WE HAVE MEMBERS THAT PURCHASE MEMBERSHIPS TO GAIN ACCESS TO THE FACILITY AND GROUNDS. THEY ARE ABLE TO VOTE AT THE ANNUAL MEETING FOR THE NEW BOARD MEMBERS AND SUCH OTHER BUSINESS THAT MAY COME BEFORE THE MEMBERS. Form 990, Part VI, Section A, line 7b WE HAVE MEMBERS THAT PURCHASE MEMBERSHIPS TO GAIN ACCESS TO THE FACILITY AND GROUNDS. THEY ARE ABLE TO VOTE AT THE ANNUAL MEETING FOR THE NEW BOARD MEMBERS AND SUCH OTHER BUSINESS THAT MAY COME BEFORE THE MEMBERS. Form 990, Part VI, Section B, line 11 WE DO NOT PROVIDE A COPY OF THE RETURN TO THE FINANCE/EXECUTIVE COMMITTEES OR BOARD MEMBERS PRIOR TO FILING BUT THEY MAY REQUEST ONE AFTER FILING. WE DO ADVISE THEM AS TO WHEN THEY HAVE BEEN COMPLETED AND FILED. IF MAJOR CHANGES WITH THE ORGANIZATION OR TAX RETURN OCCUR, THESE CHANGES WILL BE REVIEWED BY THE FINANCE AND EXECUTIVE COMMITTEES AND THEN INCORPORATED INTO THE RETURN PRIOR TO FILING. THE VICE PRESIDENT OF FINANCE AND ADMINISTRATION AND/OR THE PRESIDENT AND CEO IS AVAILABLE IF ANYONE FROM THE BOARD OR A COMMITTEE MEMBER WANTS GREATER DESCRIPTION, ANSWERING QUESTIONS OR PROVIDING DOCUMENTATION OF SUPPORT. Form 990, Part VI, Section B, line 12c BOARD MEMBERS, COMMITTEE MEMBERS, AND EMLOYEES ARE ALL COVERED UNDER THE CURRENT POLICY. THE UPPER MANAGEMENT MAKES THE DETERMINATION OF WHETHER A CONFLICT EXISTS FOR EMPLOYEES AND THE EXECUTIVE COMMITTEE MAKES THE DETERMINATION OF WHETHER A CONFLICT EXISTS FOR THE BOARD. FOR EMPLOYEES THE CONFLICTS ARE REVIEWED BY UPPER MANAGEMENT AND CONFLICTS DEALING WITH THE BOARD ARE REVIEWED BY THE EXECUTIVE COMMITTEE. THE NOMINATING COMMITTEE REVIEWS PROSPECTIVE BOARD MEMBERS FOR POTENTIAL CONFLICTS. THE DECISION TO PROCEED WITH A CONFLICT-OF-INTEREST RELATIONSHIP SHALL BE MADE BY A MAJORITY VOTE OF THE EXECUTIVE COMMITTEE. DISCUSSION AND VOTING CONCERNING THE PROPOSED RELATIONSHIP WILL OCCUR WITHOUT THE PRESENCE OF THE MEMBER INVOLVED. THIS WOULD ALSO PERTAIN TO CONVERSATIONS, DECISIONS AND AGREEEMENTS MADE GOING FORWARD ONCE THE RELATIONSHIP EXISTS. Form 990, Part VI, Section B, line 15a ANNUALLY THE EXECUTIVE COMMITTEE, COMPRISED OF COMMUNITY LEADERS, MEETS IN CLOSED SESSION TO DISCUSS CEO REVIEW AND COMPENSATION. THE EXECUTIVE COMMITTEE ACTS ON THE RECOMMENDATION OF THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE REPORTS TO THE EXECUTIVE COMMITTEE AND IS MADE UP OF MEMBERS OF THE EXECUTIVE COMMITTEE. THIS REVIEW IS BASED ON THE CURRENT FISCAL YEAR PERFORMANCE, COMPARABLE DATA AND BUDGET LIMITATIONS. AFTER THE EXECUTIVE COMMITTEE APPROVES, THE BOARD CHAIR REVIEWS WITH THE CEO. ALL APPROPRIATE DOCUMENTATION THAT IS RECEIVED IS DOCUMENTED IN THE PERSONNEL FILE. Form 990, Part VI, Section C, line 19 Form 990, Part VI, Section C, Line 19: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FREDERIK MEIJER GARDENS FOUNDATION 2929 WALKER NW GRAND RAPIDS MI 49544 383118579 SUPPORT MI 501 11C N/A FREDERIK MEIJER CHARITABLE TRUST PO BOX 3636 GRAND RAPIDS MI 49501 383297148 SUPPORT MI 501 11C N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0